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NY 896512




CLA-2-64:S:N:N8:346-896512

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.20.60

Ms. Iris J. Wang
984 Old Lancaster Rd.
Berwyn, PA 19312

RE: The tariff classification of a gymnastic slipper from China.

Dear Ms. Wang:

In your letter dated March 31, 1994, you requested a tariff classification ruling.

Your submitted sample is a lightweight gynmastic slipper with a textile upper and a soft suede leather outer sole. It has a stitched-in piece of elasticized fabric at the instep and a sewn-in textile sockliner that covers a foamed plastic insole cushion.

In response to a previous rejection of this ruling request for additional information, namely that you provide on accurate component material weight breakdown for this item, you now have supplied the following information:

"The Fabric is 50% of the total material. The Leather is 48% of the total material. The Plastic cushion is 2% of the total material."

You have also provided a complete sample slipper and all of the component pieces of a disassembled one.

By actually weighing the plastic insole cushion component part of your submitted sample, we were easily able to determine that it weighs 3.15 grams, which corresponds to 10.1 percent of the total weight of this slipper. Your stated weight breakdown figure of "2% of the total material" is therefore obviously incorrect. When we weighed all of the textile and plastic component parts, we found that they totalled up to about 65 percent and the only remaining other component, the leather outer sole, accounted for the remaining 35 percent of the slipper's actual total weight. We suggest that, in the future, when you are asked to submit material facts on which a Customs classification decision may be based, the information you supply be accurate and reliable.

The applicable subheading for this gynmastic slipper will be 6404.20.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately of textile materials; in which the outer sole's external surface is predominately leather or composition leather; and which is, by weight, over 50% as a total of textile materials, rubber and plastics, and over 10% of rubber and-or plastics. The rate of duty will be 37.5 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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